Activity | Due Dates | Requirements | Penalties |
Business License |
02 February 31 July (applies to license fees paid in two installments) |
-- VIPA Approvals(if business is foreign own) -- Valid business name from VFSC(applicable if business is trading under a name other than that of the owner's) -- Municipal Permit for business that involve public transportation(taxi, bus, P transport, Hired vehicles) sale of liquor, sale of kava, restaurants & takeaways. |
10% every month from 3 February |
Road Tax Registration | 31 March | -- Road Worthy certificate from PWD |
25% from 1 April 50% from 1 May |
Turnover Tax |
14 January 14 April 14 July 14 October |
-- Applies to businesses classified under category Fs but , excluding F1 and F3 | 10% every month |
Liquor License | 02 February | -- Approvals from PVMC, Police and Ministry of Internal Affairs | 10% every month Cancellation of License after 3 months |
Rent Tax |
29 June 28 December |
-- Applies to property owners with residential rent incomes of more than VT200,000 within a six months period | 25% per annum |